1.audit 审计 zda 3
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2.attestation 鉴证 - @s#uA
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3.credibility 可信赖程度 ^#$n~]s
4.audit of financial statements 财务报表审计 ]'}L 1r
5.agreed-upon procedures 执行商定程序 Sf'CN8
6.high levels of assurance 高水平保证 A<{{iBEI`
7.compilation 编制 WY/}1X9.%
8.reliability 可靠性 &HW9Jn
9.relevance 相关性 CY1Z'
10.professional skepticism 职业谨慎 t!XwW$@
11.objectivity 客观性 KHme&yMq
12. professional competence 专业胜任能力 Tx D#9]Q`
13.Senior/CPA-in-charge 项目经理 X,
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14.audit engagement letter 业务约定书 6t$8M[0-U
15.recurring audit 连续审计 rH-23S
16.the client 委托人 XZ7Lk)IR
17.change CPA 更换注册会计师 gJXaPJA{
18.the existing CPA 现任注册会计师 DI>s-7
19.the successor CPA 后任注册会计师 29Ki uP
20.the preceding CPA前任注册会计师 0;k# *#w
21.issue the audit report 出具审计报告 kj_c%T
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22.expert 专家 <YY 1 4p
23.the board of directors 董事会 KPF1cJ2N
24.knowledge of the entity‘ s business 了解被审计单位情况 nUO0Ce
25.assess material misstatement risks评估重大错报风险 ]esC[r]PJ
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 X8|,
27.a general knowledge of —— 初步了解―――的情况 aOp\
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28.a more knowledge of—— 进一步了解的情况 h
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29.the prior year‘s working papers 以前年度工作底稿 $i&zex{\
30.minutes of meeting 会议纪要 p+eh% 2Jm
31.business risks 经营风险 C]6O!Pb0
32.appropriateness 适当性 CTb%(<r
33.accounting estimate 会计估计 ) 8AXm
34.management representations 管理层声明 ^!d3=}:0
35.going concern assumption 持续经营假设 @dK Tx#gZ
36.audit plan 审计计划 >7| VR:U?B
37.significant audit areas 重点审计领域 m`XHKRp
38.error 错误 ax`o>_)
39.fraud舞弊 9w"*y#_
40.modified or additional procedures 修改或追加审计程序 ^('wy};
41.misappropriation of assets 侵占资产 d N q$}
42.transactions without substance 虚假交易 V0@=^Bls
43.unusual pressures 异常压力 Vr}'.\$
44.the suspected noncompliance 涉嫌存在违法行为 .A|udZ,
45.materialiy 重要性 [JiH\+XLPs
46.exceed the materiality level 超过重要性水平 CJ
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47.approach the materiality level 接近重要性水平 1zv'.uu.,
48.an acceptably low level 可接受水平 :Ye ! w$r
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 `?]k { l1R
50.misstatements or omissions 错报或漏报 =cI(d ,
51.aggregate 总计 -n
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52.subsequent events 期后事项 Ui ~>SN>s
53.adjust the financial statements 调整财务报表 54 T`OE
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54.perform additional audit procedures 实施追加的审计程序 !L(^(;$Kgr
55.audit risk 审计风险 `yyG/
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56.detection risk 检查风险 /v{I
57.inappropriate audit opinion 不适当的审计意见 Ud?Q%) X
58.material misstatement 重大的错报 x 5Bk/e'
59.tolerable misstatement 可容忍错报 K- v#.e4
60.the acceptable level of detection risk 可接受的检查风险
